Al-Hashimi, Inc. produces flashlights. Al-Hashimi has fixed…

Al-Hashimi, Inc. produces flashlights. Al-Hashimi has fixed costs of $225,000, and estimated sales of 150,000 units. The CFO hopes to achieve an after-tax profit of $125,000.  Al-Hashimi has a 20% tax rate. What unit contribution margin is required to maintain the profit target? 

King Enterprises, which uses the high-low method to analyze…

King Enterprises, which uses the high-low method to analyze cost behavior, has determined that machine hours best explain the company’s utilities cost. The company’s relevant range of activity varies from a low of 600 machine hours to a high of 1,100 machine hours, with the following data being available for the first six months of the year: Month Utilities Machine Hours January $ 8,700 800 February 8,360 720 March 8,950 810 April 9,360 920 May 9,625 950 June 9,150 900 The variable utilities cost per machine hour for King is: